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TMI BlogGujarat Goods and Services Tax (Twelfth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 15th day of November, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017,- (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27the October, 2017. ; (ii) in rule 54, in sub-rule (2), for the words supplier shall issue , the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act or the State Goods and Services Tax Act may appeal to- (a) the Additional Commissioner where such decision or order is passed by the Joint Commissioner; (b) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner; (c) the Deputy Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or State Tax Officer, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act may appeal to- (a) The Additional Commissioner where such decision or order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddress 5. Tax period (if applicable) From ( Year) (Month) To ( Year) (Month) 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name Designation / Status SELF- DECLARATION [rule 89(2)(l)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund amount to be claimed [(1 4 3)-2] 1 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1 2 3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) calculation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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